Announcements

March 27, 2026

Upcoming deadlines

Many of your clients may have important deadlines approaching.

Requests for account transactions received by Capital Group after the close of the New York Stock Exchange (NYSE) on Wednesday December 31, 2025, were processed on the next business day and will be reported in the 2026 tax year.

Key information to review with clients

Required minimum distributions (RMDs)

Your clients have to start taking annual RMDs from their IRAs, SIMPLE IRAs and SEP IRAs starting the year they reach age 73. For some retirement accounts, including 403(b)s and 401(k)s, your clients must generally begin taking RMDs starting the year they reach age 73 or the year in which they retire, if later.

Learn more:

Required Minimum Distribution (RMD) Guide

403(b) Basic required minimum distributions (RMDs)

Beneficiary distributions

Remind your clients who are beneficiaries of an IRA that they may need to take their annual distributions by December 31.

Gift of shares

For 2026, clients can gift up to $19,000 ($38,000 for married couples) without incurring tax consequences. If you have clients who want to reduce their tax liabilities for 2026, complete the appropriate form(s) and return by December 31.


Forms:

Gift of Shares Request

Gift Transfer of Shares to a Charitable Organization

Deadlines to keep in mind

Traditional IRAs, Roth IRAs and Coverdell education savings accounts

Contributions for the 2025 tax year must be made by Wednesday, April 15, 2026.

We will accept prior-year contributions that are postmarked by the due date for individual tax returns. Extensions do not apply.
 

Learn more:

IRA Contributions Guide
Coverdell ESA contributions

SIMPLE IRAs

Establishment. The plan must be established by October 1 of the current calendar year, unless it's a plan for a new business that was established after October 1 of the SIMPLE IRA plan set-up year.

Employer contributions. All contributions must be made by the employer’s tax filing deadline (including extensions).

Employee contributions.  Contributions can begin only after the plan has been established.

 


Learn more:

SIMPLE IRA
Set up a SIMPLE IRA plan
Set up a SIMPLE IRA Plus plan

SEP plans

Establishment. The plan must be established by the employer’s tax filing deadline (including extensions).

Employer contributions. All contributions must be made by the employer’s tax filing deadline (including extensions).


Learn more:

SEP IRA
Set up a SEP IRA Plan

401(k) plans

Establishment. Plans can be adopted by the due date of the employer's tax return for that year (including extensions). However, the 401(k) feature of a plan may not be made effective earlier than the adoption date. In other words, the 401(k) feature of a plan cannot be adopted retroactively. Additionally, safe harbor 401(k) plans require an initial plan year at least three months long, making October 1 the deadline for a safe harbor plan with a calendar-based plan year.



Learn more:

401(k) and 403(b) Retirement Plans
Investments are not FDIC-insured, nor are they deposits of or guaranteed by a bank or any other entity, so they may lose value.
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This content, developed by Capital Group, home of American Funds, should not be used as a primary basis for investment decisions and is not intended to serve as impartial investment or fiduciary advice.